“Manufacturing process”
The term ‘manufacturing process’ is defined in Sec.2(k) of
the Factories Act, 948 is defined as follows:-
“manufacturing process means any process for—
(i)
Making,
altering, repairing, ornamenting, finishing, packing, oiling, washing,
cleaning, breaking up, demolishing, or otherwise treating or adapting any
article or substance with a view to its use, sale transport, delivery or
disposal, or
(ii)
Pumping
oil, water, sewage or any other substance, or
(iii)
Generating,
transforming or transmitting power; or
(iv)
Composing
types of printing, printing by letter press, lithography, photogravure or other
similar process or book binding; or
(v)
Constructing,
reconstructing, repairing, refitting, finishing or breaking up ships or
vessels; or
(vi)
Preserving
or storing any article in cold storage.”
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